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17 May 2012 IFA Roundtable, 2012-0444041C6- IFA 2012- Beneficial Ownership-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 beneficial owner must have discretion for use When asked to "comment on what factors it will take into account in determining beneficial ownership," CRA stated: Where a recipient of income does not receive the payment as agent or nominee for another party, the CRA will consider the recipient to be the beneficial owner of the income if the payment is received for the recipient's own use and enjoyment and the recipient assumes risk and control over the payment. ...

22 March 2016 Internal T.I. 2016-0632941I7- BEPS exchange of tax rulings-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 types of rulings exchanged under BEPS In the context of Canada’s BEPS commitment to exchange information with other countries on certain tax rulings, effective April 1, 2016 IC 70-6 will be revised to indicate that summaries of the contents of the following categories of rulings may be exchanged with the countries of residence of the immediate and ultimate parent and certain other parties (which countries may then ask to receive relevant portions in more detail)- re: a) preferential regimes (for Canada, including international shipping and certain foreign life insurance operations of a Canadian company); b) cross-border transfer pricing; c) downward adjustment not directly reflected in the taxpayers’ accounts; d) permanent establishments; and e) related party conduits. ...

7 September 2016 External T.I. 2014-0559751E5- Subsection 115(3)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 comparison of Treaty and domestic method for pilot income on annual basis S. 115(3) allocates 100%, 50% or 0% of the employment income of a non-resident pilot from a flight to Canada based on whether both, one out of two, or none of the touchpoints were in Canada. ...

17 February 2017 External T.I. 2015-0602781E5- Disposition of farm property by a non-resident-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 shares of Cdn farm are excluded from immovable property under Canada-Germany Treaty A resident of Germany will gift her shares, each qualifying as a “share of the capital stock of a family farm or fishing corporation” under s. 70(10), to her Canadian-resident son who, along with his father, will be actively engaged, on a regular and continuous basis, in carrying on the corporation’s grain farming business in Canada. ...

13 June 2017 STEP Roundtable Q. 9, 2017-0697901C6- S-corporation agreements-- summary under Article 29 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29 Cdn competent authority agreement with S-Corp. extends to income of a qualified subchapter S Corp. subsidiary thereof Where a U.S. ...

GILTI Tax-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 Cdn competent authority will not recognize claims that GILTI tax is contrary to Art. ...

19 February 1997 External T.I. 9616305- ROYALTY PAYMENTS FOR SHOWING VIDEOS IN PUBLIC-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 In noting that royalties paid for a licence to make videos available to the patrons of a health club, who view videos on installed televisions sets while they exercise, will not be exempt from withholding tax, RC stated: "Royalties in respect of the production or reproduction of motion pictures or video tapes which are not for private (home) use, including but not limited to those used in connection with television broadcasting, are not exempt. ...

12 March 1998 External T.I. 9805215- Barbados trust deemed resident of Canada-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Before concluding that Canada had the right to tax a trust that was resident in Barbados and which was deemed to be resident in Canada under s. 94(1)(c), Revenue Canada stated: "... ...

27 July 1994 External T.I. 9409325- PERMANENT ESTABLISHMENT-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 "In a situation where a corporation has wholly-owned subsidiaries in Canada and the United States... with 'specialized employees' employed by the Canadian subsidiary which are required to visit work sites in the U.S. to review projects, gather data, and carry out certain tests and then return to their office in Canada to interpret lab reports, design solutions to problems, conduct discussions with regulatory and environmental agencies of the U.S. and finally prepare engineering reports, we believe that such employees may be carrying on the business of the U.S. subsidiary in Canada at a fixed place of business, that being the offices of the Canadian subsidiary and therefore the U.S. subsidiary may have a permanent establishment in Canada. ...

17 January 1996 External T.I. 9520065- BORROWINGS EFFECTIVELY CONNECTED TO A PE-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Before indicating that borrowings by a U.S. ...